" A debit balance on Retained Earnings. Required a debit to Retained Earnings equal to the fair value of the additional shares distributed. If the specified dividend is not paid in a given year, the unpaid dividends accumulate (are in arrears). Consists primarily of amounts invested by shareholders when they purchase shares of stock from the corporation. May be reduced when the company reported net loss. Shares repurchased and not retired. Elegir... Elegir... Paid in capital Cummulative Small stock dividend Treasury Stocks Retained Earnings Deficit Elegir... Elegir...